S-4876               _______________________________________________

                                         SUBSTITUTE SENATE BILL NO. 6561

                        _______________________________________________

State of Washington                              50th Legislature                              1988 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senators Saling, Gaspard, Bailey, Patterson, Deccio, Barr and Garrett)

Read first time 2/8/88.

AN ACT Relating to use tax exemptions for educational institutions; and amending RCW 82.12.0284.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

        Sec. 1.  Section 7, chapter 55, Laws of 1983 1st ex. sess. and RCW 82.12.0284 are each amended to read as follows:

          The provisions of this chapter shall not apply in respect to the use of computers, computer components, computer accessories, or computer software irrevocably donated to any public or private nonprofit school or college, as defined under chapter 84.36 RCW, in this state, nor to equipment which is acquired by, but title is not vested in, a public or private institution of higher education through intergovernmental transfer or loan, and accepted by the institution, for direct use in instruction or research.

          For purposes of this section, "computer" means a data processor that can perform substantial computation, including numerous arithmetic or logic operations, without intervention by a human operator during the run.